XML 71 R54.htm IDEA: XBRL DOCUMENT
v3.25.4

License Agreements & Ducentis Acquisition - AstraZeneca (Details) - USD ($) $ in Thousands | 1 Months Ended | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
May 31, 2025 | Oct. 31, 2024 | Sep. 30, 2022 | Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Research and Development Arrangement, Contract to Perform for Others [Line Items] |  |  |  |  |  |
Amortization of intangible assets |  |  |  | $ 4,667 | $ 1,959 | $ 750
Years from first commercial sale |  |  |  | 10 years |  |
AstraZeneca |  |  |  |  |  |
Research and Development Arrangement, Contract to Perform for Others [Line Items] |  |  |  |  |  |
Product milestone payment for first product approval |  |  | $ 7,500 |  |  |
Sales milestone payment | $ 10,000 | $ 5,000 |  |  |  |
Annual net sales | $ 250,000 | $ 100,000 |  |  |  |
Intangible asset, useful life (in years) |  |  | 10 years |  |  |
Amortization of intangible assets |  |  |  | $ 4,700 | 2,000 | 800
Maximum milestone payments for licensed products |  |  |  | 5,000 |  |
Royalty expense |  |  |  | $ 11,200 | $ 5,000 | $ 900

X
- Definition Research and Development Arrangement, Contract to Perform for Others, Annual Worldwide Net Sales Threshold + References No definition available. + Details
Name: | arqt_ResearchAndDevelopmentArrangementContractToPerformForOthersAnnualWorldwideNetSalesThreshold
Namespace Prefix: | arqt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Research and Development Arrangement, Contract to Perform for Others, Product Milestone Payment For First Product Approval + References No definition available. + Details
Name: | arqt_ResearchAndDevelopmentArrangementContractToPerformForOthersProductMilestonePaymentForFirstProductApproval
Namespace Prefix: | arqt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Research and Development Arrangement, Contract to Perform for Others, Product Milestone Payments + References No definition available. + Details
Name: | arqt_ResearchAndDevelopmentArrangementContractToPerformForOthersProductMilestonePayments
Namespace Prefix: | arqt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Research and Development Arrangement, Contract to Perform for Others, Sales Milestone Payments + References No definition available. + Details
Name: | arqt_ResearchAndDevelopmentArrangementContractToPerformForOthersSalesMilestonePayments
Namespace Prefix: | arqt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Research and Development Arrangement, Contract to Perform for Others, Years From First Commercial Sale + References No definition available. + Details
Name: | arqt_ResearchAndDevelopmentArrangementContractToPerformForOthersYearsFromFirstCommercialSale
Namespace Prefix: | arqt_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-18 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-11 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476148/220-40-50-12 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 55 -Paragraph 40 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482686/350-30-45-2 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147476148/220-40-50-6 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 730 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483041/730-20-50-1 + Details
Name: | us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_RoyaltyExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_CounterpartyNameAxis=arqt_AstraZenecaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |